南京国民政府前期的金库建设与集中型财政形塑

The Construction of the Treasury and the Shaping of Centralized Finance in the Early Period of the Nanjing National Government

南京国民政府成立后,为适应财政经济的需要,冀图构建集中型财政体制,遂逐步建立与之相匹配的国库制度。鉴于中央银行实力的扩充,尤其是国库局的成立,代库形式由行政金库制转变为统一金库制,中央银行得以独享国库代理权。在库款保管方式上,虽以银行存款制最为优良,但仍实行委托金库制,即委托中央银行管理国库资金。基于中央银行金融网的快速扩张,国库分支库得以在各地筹设,并初步形成以上海为中心的国库网络,这就有利于将分散于各地的国税款统由国库集中收解、保管,一定程度上提高了财政资金集中度。此外,财政部又以所得税为对象进行征收分立试验,改变了过去税款稽征、经收不分的状况,有利于税款的及时、足额入库。可以说,国民政府在金库建设方面的努力,不仅是集中型财政形塑的必经之路,亦是国家权力集中化的重要表现。

After the establishment of the Nanjing National Government,in order to meet fiscal and economic needs,efforts were made to construct a centralized fiscal system,and a corresponding national treasury system was gradually established.With the expansion of the Central Bank's power,especially the establishment of the National Treasury Bureau,the treasury system transitioned from an administrative treasury model to a unified treasury system,allowing the Central Bank to exclusively hold the treasury agency rights.In terms of treasury fund management,although the bank deposit system was considered the most effective,a delegated treasury system was still implemented,whereby the Central Bank was entrusted with managing national treasury funds.With the rapid expansion of the Central Bank's financial network,local treasury branches were established across various regions,creating a preliminary treasury network centered in Shanghai.This facilitated the centralized collection and management of national tax revenues from across the country,thereby enhancing the concentration of fiscal funds to some extent.In addition,the Ministry of Finance conducted experiments on the separate collection of income tax,changing the previous situation where tax assessment and revenue collection were not differentiated.This improved the timeliness and adequacy of tax payments being deposited into the treasury.It can be said that the National Government's efforts in treasury construction were not only an essential step in the formation of a centralized fiscal system but also an important manifestation of the centralization of state power.